1986 (12) TMI 332

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. This is a review show cause notice issued by the Govt. which on transfer is being treated as an appeal. 2. The respondent filed a refund claim for Rs. 5114.11 in respect of duty paid under protest on Aluminium Dross and Skimmings for the peorid 15-7-77 to 6-10-78. The Asstt. Collector rejected the refund claim on 15-4-80. On appeal, the Appellate Collector by his order dated 21-2-82 hel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty could be levied. 6. We have considered the arguments of Sh. A.K. Jain, SDR and also the submissions of the respondent. The decision in 1980 (6) E.L.T. 146 (Bom.) is squarely on the issue. The Bombay High Court has held that Dross and Skimmings are merely refuse scum or rubbish thrown-out in the process of manufacture and cannot be said to be the result of treatment labour or manipulation w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X